5432572026-10-235432572026-10-23in-capmkt:AtTheTimeOfBecomingPartyToLitigationOrAssessmentOrAdjudicationOrArbitrationOrDisputeMember5432572026-10-23OppositePartyAsPerSubPara8OfParaBDomain1IRFCINDIAN RAILWAY FINANCE CORPORATION LIMITED543257NAINE053F01010Pendency of any litigation(s) or dispute(s) (Sub-para 8-Para B)At the time of becoming the party to any litigation, assessment, adjudication, arbitration or disputeNewfalse2026-10-2318:28:002026-10-23The Assistant Commissioner of State Tax, Delhi Zonal Unit (“the GST Authority”), being the issuing authority2026-10-23AgencyThe Assistant Commissioner of State Tax, Delhi Zonal Unit (“the GST Authority”)CompanyThe Assistant Commissioner of State Tax, Delhi Zonal Unit (“the GST Authority”) and Company / IRFCThe Company has received a Show Cause Notice (“SCN”) on 24th August 2026 from the GST Authority, issued under Section 73 of the Central Goods and Services Tax Act, 2017 (“CGST Act”). The Assistant Commissioner of State Tax, Delhi Zonal Unit ("the GST Authority"), being the issuing authority, has passed an order on 23.10.2026 for Nil demand on earlier show cause notice (SCN). As a result of the above order, the earlier SCN amounting to ₹549.32 crores has been dropped.Not ApplicableNot Applicable